The purpose of this research is to determine the occurence of stickiness cost in SG&A (Selling, General and Administration) cost and to see whether the stickiness cost degree can be derive through earning management. Multiple linear regression using regression model from Anderson et al. and Farzaneh et al. are carried out to analyze the data. The results of this research show that SG&A cost is sticky, because it increased by 0.908% at 1% increase in sales but decreased by 0.016% at 1% decrease in sales. It happens because the manager retain the unutilized resources when facing a decline in sales. Furthemore, the results of this research find that earning management can derive the degree of stickiness cost, even cause anti-sticky in SG&A cost. It happens because the manager who has an incentive to avoid reporting loses and earning decreases, try to reduce cost when sales decline by earning management.

Tanggal masuk The purpose of this paper is to provide the ethics and integrity disclosure in sustainability reporting of state-owned enterprises in Indonesia. The research method is content analysis, this method used symbol as coding from 22 Sustainability Report of state-owned enterprises listing in Indonesia Stock Exchange in 2017. The next step is recording the symbol or message systematically, then interpreting the results. The research findings show that all the companies in this research are commited to disclose ethics and integrity. The ethics values that is mostly disclosed is integrity, following by professionalism, excellent, costumers focus, responsibility, trust, honest, accountability, sincere and transparency. Since this research is qualitative research, it is recommended for the future research to expand the research by using quantitative research.

Accountant integrity is questioned, when fraud occurs which involves accountants as one of the actors. This paper seeks to explore the Javanese culture in interpreting the character of an accountant with integrity, with the philosophy Sedulur Papat Kalima Pancer. This philosophy means that every human being will be fully human with four energies without ignoring consciousness as the center of everything. There are four figures who are always present in the wayang called the punakawan who came from this philosophy. The character of each of the characters of a punakawan when put together reflects the character of the accountant who excels. Semiotics is a method used in this paper to uncover the "pancer" integrity of accountants in Javanese culture and to know the noble character of accountants repepted by the punakawan. The paper finds that the pancer of accountant integrity is consciousness, and accountants can become a superior person by prioritizing creativity, taste, intention, and work.

Purpose of this research was to determine the forecasting results of new student admissions and the estimated amount of income from a recurrent academic fees. The data was secondary data from the list of enthusiasts and the capacity of new students. This research was quantitative descriptive and using Mean Absolute Percentage Error (MAPE), Mean Squared Error (MSE), Mean Absolute Deviation (MAD) as a calculation of the level of error accuracy, and single exponential smoothing method as forecasting of new student admissions. Forecasting results obtained DIII Accounting enthusiasts and capacity totaling 2951 and 181 students for 2020 while 2186 students and 191 students for 2021. For the DIV Management accounting produces 4184 and 238 students interested, 238 students for 2020, whereas in 2021 produced 5106 enthusiasts and 226 students for capacity of new students. the total estimated revenues in 2020 and 2021 have a significant amount of interest from new students and the interest of new students through a recurrent academic fees. It was concluded that forecasting can also be used to calculate the estimated income in an institution or even a company so that this paper will contribute to the field of information and finance that can help in decision making.

The purpose of this study is to predict the arrival of foreign tourists on the island of Bali by using the Exponential Smoothing method. This research is a quantitative descriptive. The data used in the study are data on foreign tourist arrivals from the air and sea routes taken from the Central Statistics Agency. Data is managed through the Microsoft Excel application. In determining the RMSE, the Solver Parameters help listed in Microsoft Excel is used to determine the lowest error rate. The data used in this study indicate that there are trend and seasonal patterns so that the most suitable Exponential Smoothing method is the Triple Exponential Smoothing method. The results of this study indicate that foreign tourist arrivals on the island of Bali are predicted to increase in 2020 although not too significant. The results of this study are expected to help the Bali Island government and related agencies in terms of planning and decision making to overcome the crisis on the island of Bali caused by the tourism sector.

This reseacrh aims to predict the arrival of foreign tourists in Indonesia using the Exponential Smoothing method. This research is quantitative descriptive. The data used are data of foreign tourist arrivals according to nationality taken from the Badan Pusat Statistik. Data is managed through the Microsoft Excel application. In determining RMSE, Solver Parameter help is used in Microsoft Excel to determine the lowest error rate. The data used in this research indicate that there are trend and seasonal patterns, so the most suitable Exponential Smoothing method is the Holt's Winter Exponential Smoothing method. The results of this research indicate that foreign tourist arrivals in Indonesia are predicted to increase in 2020. The results of this research are expected to help the government and related agencies in planning and decision making in the tourism industry.

Purpose: This study aims to predict the number of foreign tourists who come to Indonesia during the pandemic. Research Methodology: Forecasting using the Holt-Winters Multiplicative method and secondary data, namely the number of foreign tourists visiting Indonesia obtained from the website of the Central Statistics Agency. Results: Based on the forecast, in November and December 2021, the number of foreign tourists visiting Indonesia will increase because it coincides with the Christmas and New Year holidays. However, from January-October 2022, the visit rate continued to decline. The possibility of an increase in confirmed cases of COVID-19 due to the December forecast, namely the increased mobility of people to tourist destinations to spend the holiday, could be due to the global economic crisis due to COVID-19 cases. Limitations: The number of foreign tourist visits data on the Central Bureau of Statistics website is only available from early 2017 to October 2021. Contribution: Forecasting results can be used as a reference for the Indonesian government in formulating policies in anticipating the arrival of foreign tourists during the pandemic so that the recovery of the economic sector can be maximized.

<p><em></em>ABSTRAK</p><p>Penelitian ini bertujuan untuk mengeksplorasi betapa budaya dapat menjadi alat diferensiasi bagi akuntan untuk mencapai keunggulan kompetitif. Hermeneutik digunakan sebagai alat analisis dalam penelitian untuk mencari nilai luhur yang terdapat dalam filosofi suatu budaya. Filosofi <em>Sedulur Papat Kalimo Pancer (</em>Jawa), <em>Siri na Pacce</em> (Bugis-Makassar), dan <em>Tri Hita Karana</em> (Bali) akan dieksplorasi dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa budaya lokal tersebut memiliki nilai luhur yang bila diinternalisasi dalam pendidikan Akuntansi, akan dapat membawa Akuntan Indonesia memiliki keunggulan kompetitif dalam persaingan global. Nilai-nilai diferensiasi tersebut adalah tersebut adalah Ketuhanan, sinergi dan harmonisasi, dan etos kerja.</p><p><em>ABSTRACT</em></p><p><em>This study attempts to explore how culture can be differentiation instrumental for an accountant to achieve </em>competitive<em> advantage. Hermeneutics will be used to solicit the virtue values of the </em>culture<em> philosophy. Sedulur </em>papat kalimo pancer<em> (</em>Javaneese<em>), Siri </em>na<em> Pacce (Bugis-Makassar), and Tri Hita Karana (</em>Balineese<em>) will be explored in this research. The results of this study indicate that local culture has noble values which, when internalized in Accounting Education will be able to bring competitive advantage in the global competition. Those differentiation </em>value<em> are divinity, synergy </em>and<em> harmonization, and work ethic.</em></p>